Concerns about the homogenization of accounting research have been expressed over an extended period of time. To understand the factors sustaining the persistence and spread of homogeneity we draw on Sewell’s (1992) development of Giddens (1976, 1979, 1981, 1984) ‘duality of structure’....

type="main" xml:id="acfi12010-abs-0001" <title type="main">Abstract</title> <p>Audit committees (ACs) are expected to play a key role in improving financial statement integrity and as a consequence reduce audit risk. Companies reporting conformity with regulations can have an AC that appears effective but is not actually...</p>

Independent, competent boards of directors and audit committees are said to be important mechanisms of corporate governance. The purpose of the present study is to empirically examine the association between audit committee composition and audit quality. Specifically, the link between the...

In recent years, the importance of good corporate governance has received significant public and regulatory attention. A crucial part of an entity's corporate governance is its internal audit function. At the same time, there has been significant public concern about the level of fraud within...